Cementos Bio-Bio (XSGO:CEMENTOS) Accounts Receivable: CLP61,282 Mil (As of Dec. 2025)

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XSGO:CEMENTOS Cementos Bio-Bio SA XSGO:CEMENTOS
34 GF Score
Price CLP1,730.00
GF Value CLP742.22
! 8 Warning Signs
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What is Cementos Bio-Bio Accounts Receivable?

Cementos Bio-Bio XSGO:CEMENTOS 34 Accounts Receivable is CLP61,282 Mil as of Dec. 2025. GuruFocus rates XSGO:CEMENTOS with a GF Score™ of 34/100 and a GF Value™ of CLP742.22. The stock has 8 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cementos Bio-Bio's accounts receivables for the quarter that ended in Dec. 2025 was CLP61,282 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Cementos Bio-Bio's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 57.93.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cementos Bio-Bio's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was CLP-463.10.


Cementos Bio-Bio Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Cementos Bio-Bio's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=61281.819/96526.667*91
=57.93

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Cementos Bio-Bio's accounts receivable are only considered to be worth 75% of book value:

Cementos Bio-Bio's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(43723.271+0.75 * 61281.819+0.5 * 55876.181-239327.082
-0-657.163)/264.221
=-463.10

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Cementos Bio-Bio Accounts Receivable Related Terms


Cementos Bio-Bio Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Cementos Bio-Bio's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Cementos Bio-Bio Accounts Receivable Chart

Cementos Bio-Bio Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 43,329.32 49,720.24 58,791.61 58,525.60 61,281.82

Cementos Bio-Bio Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 58,525.60 75,492.43 60,822.52 57,451.56 61,281.82
XSGO:CEMENTOS
34GF Score
Cementos Bio-Bio SA XSGO:CEMENTOS
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cementos Bio-Bio Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of CLP61,282 Mil mean?
Cementos Bio-Bio (XSGO:CEMENTOS) has a Accounts Receivable of CLP61,282 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cementos Bio-Bio and its competitors.
Is Cementos Bio-Bio's Accounts Receivable too high?
Cementos Bio-Bio's current Accounts Receivable is CLP61,282 Mil. Overall, Cementos Bio-Bio has a GF Score™ of 34/100, reflecting its overall financial health beyond just this single metric.
How does Cementos Bio-Bio's Accounts Receivable compare to CRH and VMC?
Cementos Bio-Bio's Accounts Receivable of CLP61,282 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Building Materials company?
A good Accounts Receivable depends on the Building Materials industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cementos Bio-Bio and its competitors. Cementos Bio-Bio's current Accounts Receivable is CLP61,282 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cementos Bio-Bio stock overvalued right now?
Cementos Bio-Bio (XSGO:CEMENTOS) has a current Accounts Receivable of CLP61,282 Mil. The stock's GF Value™ is CLP742.22, compared to a current price of CLP1,730.00 — trading 133.1% above its estimated fair value. The current Accounts Receivable is CLP61,282 Mil. Cementos Bio-Bio's overall GF Score™ is 34/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Cementos Bio-Bio (XSGO:CEMENTOS), the current Accounts Receivable is CLP61,282 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Cementos Bio-Bio (XSGO:CEMENTOS) Overvalued in 2026?

Based on GuruFocus' analysis, Cementos Bio-Bio stock appears to be overvalued. The current stock price of CLP1,730.00 is trading 133.1% above its estimated GF Value™ of CLP742.22.

Key valuation signals for XSGO:CEMENTOS:

  • Accounts Receivable: CLP61,282 Mil
  • GF Value™: CLP742.22 vs. price of CLP1,730.00 (133.1% above fair value)
  • GF Score™: 34/100 with 8 warning signs

No single metric tells the full story. See the XSGO:CEMENTOS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cementos Bio-Bio Business Description

Address Barros Errazuriz No.1968, Piso 6, Santiago, CHL
Cementos Bio-Bio SA is a cement manufacturing company. The company manufactures and distributes construction materials.
34GF Score

Get the complete analysis for XSGO:CEMENTOS

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

CLP1,730.00
Price
CLP742.22
GF Value